Quick Answer
KRA will not issue a Tax Compliance Certificate to a person carrying on business who is not registered on eTIMS: iTax checks eTIMS status and blocks the TCC request even when returns and payments are up to date. KRA's TCC guidance says this applies to people with income other than employment income, so employees with only salary income are not affected. Businesses register on the eTIMS portal with their KRA PIN; small non-VAT businesses can use eTIMS Lite through eCitizen or by dialling *222#.
Key Takeaways
  • KRA has linked TCC issuance to eTIMS registration: no eTIMS, no TCC, and iTax now automatically blocks TCC requests from unregistered taxpayers even when taxes are fully paid.
  • eTIMS (Electronic Tax Invoice Management System) validates business transactions in real time to prevent fake or duplicate invoices, and applies to everyone, including freelancers and consultants, not just VAT-registered companies.
  • A valid TCC is essential for government and county tenders, business licences, bank loans, NGO and donor projects, and professional or regulatory compliance.
  • To register, sign up on the eTIMS Taxpayer Portal via kra.go.ke using your KRA PIN, verify with an OTP sent to your iTax-registered number, pick your eTIMS software under Service Request, and upload a director/partner/owner National ID plus the eTIMS Acknowledgement and Commitment Form.
  • You can appoint a representative to handle eTIMS registration by providing a signed introductory letter, the Commitment Form, a National ID copy, and the CR12 Form (companies) or Partnership Deed (partnerships).
etims kenya


eTIMS Now Mandatory for TCC Applications: How to Register Step-by-Step

Monday, October 27, 2025

If you’ve been wondering why your TCC application suddenly got rejected, here’s why… KRA has made eTIMS registration mandatory for all taxpayers applying for a TCC.

This move aims to strengthen tax compliance across the country, but for many business owners, it’s brought confusion and delays. Here’s what’s changing and how to stay compliant.

[lock_content]You’ve filed your returns, paid your taxes, and hit that final “Apply for Tax Compliance Certificate (TCC)” button only to get a confusing red notification:

“You are unable to generate a Tax Compliance Certificate due to Non-Compliance with eTIMS Registration as per your Active Tax Obligations.”

If this message has popped up recently, you’re not alone.

The Kenya Revenue Authority (KRA) has officially linked TCC issuance to eTIMS registration meaning, quite simply: no eTIMS, no TCC.

This marks a major shift in Kenya’s tax landscape, one aimed at sealing loopholes in VAT and income tax reporting. While it’s a smart move from a compliance perspective, it has left many business owners caught off guard.

What Exactly Is eTIMS?

Let’s simplify it.

eTIMS (Electronic Tax Invoice Management System) is KRA’s digital platform that validates all business transactions in real time. It ensures that every invoice issued or received is authentic  preventing fake or duplicate invoices that have cost the country billions in tax revenue.

And this applies to everyone, not just VAT-registered companies. eTIMS is gradually being extended to include all businesses, from large corporations to freelancers and consultants.

What Has Changed?

Previously, you could apply for a TCC through iTax without showing proof of eTIMS registration.

Now, that’s changed.

KRA’s iTax system automatically checks whether a taxpayer is registered on eTIMS. If you’re not, your TCC request is immediately blocked, displaying the new error message.

Why It Matters for Businesses

Your Tax Compliance Certificate isn’t just another formality,  it’s your passport to doing business in Kenya.

Without a valid TCC, you can’t:

  • Apply for government or county tenders
  • Renew or apply for business licenses
  • Access bank loans or financing
  • Bid for NGO or donor-funded projects
  • Stay compliant with professional and regulatory bodies

Even if your taxes are fully paid, lacking eTIMS registration can now block you from getting a TCC  a situation that’s both confusing and costly.

How to Get Compliant: Step-by-Step

Here’s how to make sure your business stays safe:

  1. Sign up on the eTIMS Taxpayer Portal via kra.go.ke.
  2. Click on the Sign Up button and input your KRA PIN.
  3. A One-Time Password (OTP) will be sent to your iTax-registered mobile number.
  4. Enter the OTP and create a password to complete your sign-up.
  5. Log in to the eTIMS portal using your KRA PIN and password.
  6. Click on Service Request and select your preferred eTIMS software under the eTIMS Type
  7. Upload the following documents:
    A copy of the National ID of:
    • At least one director (for companies)
    • At least one partner (for partnerships)
    • The business owner (for sole proprietorships)
      Duly filled Commitment Form – available on the KRA website under Publications → eTIMS → eTIMS Acknowledgement & Commitment Form.
  8. Submit your application to complete the onboarding process.

What Happens After eTIMS Onboarding and Registration?

  1. A KRA officer will verify your application and approve it as appropriate.
  2. Install and configure the eTIMS software on your preferred device.

For self-installation, you can access User Guides on the KRA website or How-To Videos on the KRA YouTube channel.

Taxpayers can also visit the nearest KRA office for assistance.

If You’re Appointing a Representative

A taxpayer can appoint a representative to handle eTIMS registration on their behalf. The following documents are required:

  1. An introductory letter, signed by at least one director, partner, or business owner — clearly indicating who has been appointed as the tax representative and their role. Include contact details for KRA communication.
  2. The signed eTIMS Acknowledgement & Commitment Form.
  3. Copy of the director’s/partner’s/owner’s National ID.
  4. Copy of the CR12 Form (for companies) or Partnership Deed (for partnerships).

All documents should be uploaded by the representative on the eTIMS portal.

At Adamjee Auditors, we understand how overwhelming compliance changes can feel especially when you’re trying to focus on running your business.

That’s why we’re helping businesses across Kenya transition smoothly to eTIMS through:

✅ eTIMS registration and onboarding support
✅ Free compliance checks to identify risk areas
✅ Staff training for finance teams
✅ Ongoing eTIMS and tax compliance management

Our team is always available when you need us because we believe an accounting partner should never be hard to reach. You deserve professionals who respond, explain, and walk with you through every compliance step not just during tax season, but all year round.

💬 Let’s get your business eTIMS-ready before your next TCC application fails.

Thank you for reading this far.

My name is Mohsin Adamjee, Managing Partner at Adamjee Auditors, a firm dedicated to empowering businesses through expert financial insight, responsive service, and trusted advisory.

We also specialize in:
• Audit and Assurance
• Accounting and Advisory
• Tax Services
• CFO Business Advisory

If you or someone you know could benefit from any of these services, kindly reach out or refer them to us.

📞 Call: 0717 908 241
📧 Email: info@adamjeeauditors.com

Thank you for being part of our journey.[/lock_content]

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Frequently Asked Questions

Why was my TCC application rejected?
KRA has made eTIMS registration mandatory for all TCC applications. If you are not registered on eTIMS, iTax automatically blocks your request with a non-compliance error, even if your taxes are fully paid.
What is eTIMS and who does it apply to?
eTIMS is KRA's Electronic Tax Invoice Management System, which validates every invoice issued or received in real time to prevent fake or duplicate invoices. It applies to everyone, from large corporations to freelancers and consultants, not just VAT-registered businesses.
How do I register for eTIMS step by step?
Sign up on the eTIMS Taxpayer Portal via kra.go.ke using your KRA PIN, enter the OTP sent to your iTax-registered mobile number and create a password, log in, select your eTIMS software under Service Request, then upload a director, partner or owner National ID and the duly filled eTIMS Acknowledgement and Commitment Form before submitting.
Why do I need a TCC in the first place?
A Tax Compliance Certificate is your passport to doing business in Kenya. Without it you can't apply for government or county tenders, renew or apply for business licences, access bank loans, bid for NGO or donor-funded projects, or stay compliant with professional and regulatory bodies.
Can someone else handle my eTIMS registration?
Yes. You can appoint a representative who uploads an introductory letter signed by a director, partner or owner naming the representative, the signed eTIMS Acknowledgement and Commitment Form, a copy of the director/partner/owner National ID, and the CR12 Form for companies or Partnership Deed for partnerships.